N.M. Stat. » Chapter 60 — Business Licenses
New Mexico Statutes

N.M. Stat. § 60-13A-9 (2026)

Agreement required

✓ laws through the 2025 session (retrieved May 2026)
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The employment relationship between the client and the leased workers shall be established by written agreement between the employee leasing contractor and the client. Written notice of the employment relationship and of compliance with the requirements of Section 52-1-4 NMSA 1978 shall be given by the contractor to each leased worker.

History: Laws 1993, ch. 162, § 9.

Notes of Decisions
Cited in 1 case, 2002–2002 · leading case: MPC Ltd. v. New Mexico Taxation & Revenue Dep't, 2003-NMCA-021, 62 P.3d 308.
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MPC Ltd. v. New Mexico Taxation & Revenue Dep't, 2003-NMCA-021, 62 P.3d 308. “§ 60-13A-9. Thus, through the ELA, the Legislature created a specific circumstance of co-employer status for those engaged in the employee leasing business by which worker, contractor, client, and government would be aware of the obligation for workers’ compensation insurance.”
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